https://www.taxtmi.com/caselaws?id=343633 Refund of special additional duty was held admissible where the imported goods were sold under a State exemption notification attracting nil VAT, because the refund condition requiring payment of "appropriate sales tax or VAT" was satisfied by the applicable nil rate. The Tribunal followed its earlier view that the notification does not require the local tax rate to match or exceed the additional duty paid; it requires only that the appropriate local tax, as prescribed under State law, be paid. On that construction, nil VAT counted as appropriate sales tax or VAT, and the refund claim succeeded. en-us Thu, 27 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343633 Refund of special additional duty was held admissible where the imported goods were sold under a State exemption notification attracting nil VAT, because the refund condition requiring payment of "appropriate sales tax or VAT" was satisfied by the applicable nil rate. The Tribunal followed its earlier view that the notification does not require the local tax rate to match or exceed the additional duty paid; it requires only that the appropriate local tax, as prescribed under State law, be paid. On that construction, nil VAT counted as appropriate sales tax or VAT, and the refund claim succeeded. Case-Laws Customs Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343633